摘要
通过对样本医院的财务报告进行分析,了解医院的财务状况、风险系数、管理能力、经营状况及社会承担能力,发现医院运行过程中存在的问题,并针对问题提出整改方案,为医院的精细化管理提供科学依据,促进医院可持续发展。
Through the analyzing hospital's financial report, its financial status, risk coefficient, management capability, operation status and social responsibilities were understood. The problems in hospital's operation process were found out. Rectification plans were proposed to provide scientific basis for the delicacy management which would promote the sustainable development of the hospital.
引文
[1]何丽,王壮丽,陈鲁林,等.管理会计视角下层次分析法在医院财务中的应用[J].中国卫生经济,2017,36(1):90-91.